ABHISHEK TRIPATHI Vs. DEPUTY SUPERINTENDENT POLICE

JUDGEMENT

(1.) Heard the learned Counsel for the petitioner and the learned Senior Counsel on behalf of the respondent.

(2.) The case of the prosecution is that: The petitioner is functioning as the Income Tax Officer of Ward I (TDS), Belgaum. One entity by name Aditi Scanning Center had defaulted in depositing the statutory amount of TDS, under the Income Tax Act and the petitioner in exercise of his powers of his office has issued notice under Section 276 (B) of the Income Tax Act, to show cause for default of payment and as to why he should not be criminally prosecuted under the Act.

(3.) One Dr. Prashanth being the Director of the aforesaid Scanning Center has alleged that when he approached the petitioner on 22.04.2016, the petitioner initially demanded a bribe of Rs.4,00,000/ - and later scaled it down to Rs.2,50,000/ -. The defacto complainant not willing to pay the bribe approached the respondent police i.e., the Deputy Superintendent of Police, Central Bureau of Investigation, Anti Corruption Branch, Bangalore. Thereafter, on receipt of the complaint, a trap was set and the said amount was delivered to the third accused who is not a Government Servant. The Officers of the respondent confronted accused No.3. He admitted for having received the amount on instructions of accused No.2.